Alistair Ian Spearing Ortiz

But how and when am I supposed to report such a sale? Would a standard self-assessment at the end of the tax year do the trick? Thank you very much.

Hi again, I understand. In that case, could you please answer my question under the assumption that I sold the REIT shares today, with the current legislation in place?

Hello. I'm an EU-based, non-UK resident and non-UK citizen with holdings in Supermarket Income REIT, a UK-domiciled REIT that owns commercial property. From what I gather, if at some point in the future I were to close my position in this REIT, I would be required to report this sale and pay HMRC tax on any capital gains (as I would be disposing of an interest in a UK property rich collective investment vehicle). However, after checking the HMRC website, I've been unable to find any specifics on: 1) exactly how I should report it (i.e. a standard self-assessment, a non-resident Capital Gains Tax return, some other specific form, etc.); and 2) exactly when I should report it (after the end of the tax year, within 30 days of the sale, some other time after the sale, etc.). I would be very grateful if you could enlighten me as to the specifics of this situation. Thank you.